Sales Tax Exemption for Raw Materials in Animal Feed, Fertilizer, and Pesticide Manufacturing

• Sales Tax Policy No. 1/2026 grants a sales tax exemption for certain raw materials used in manufacturing animal feed, fertilizers, or pesticides, effective from 1 January 2026.
• Manufacturers who paid sales tax on these raw materials from 1 January 2026 can apply for a refund, subject to specific conditions.
• Eligible raw materials must be classified under designated tariff codes and manufacturers must hold valid licenses from relevant authorities.
• The exemption and refund process requires strict compliance with tariff classification, licensing, and documentation requirements.
• The policy emphasizes traceability, regulatory alignment, and robust internal controls for manufacturers seeking exemption or refunds.

Source: taxathand.com

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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